(a) Authority of tax commissioner. -- If any tax administered
under this article is shown to be due on a return, it is required
to be paid at the time a return is filed and if any portion of such
tax is not so paid, or if an assessment of tax is made by the tax
commissioner and notice thereof is given as required by this
article and such assessment has become final and is not subject to
administrative or judicial review, then, if any person liable to
pay any tax administered under this article neglects or refuses to
pay the same within fifteen days after notice and demand, it shall
be lawful for the tax commissioner (or his delegate) to collect
such tax (and such further sum as is sufficient to cover the
expense of the levy) by levy upon all property and rights to
property belonging to such person or on which there is a lien
provided in this article, or any article administered under this
article, for payment of the tax. If the tax commissioner makes a
finding that the collection of such tax is in jeopardy, notice and
demand for immediate payment of such tax may be given by the tax
commissioner (or his delegate) and, upon failure or refusal to pay
such tax, collection thereof by levy shall be lawful without regard
to the fifteen-day period provided in this section.

(b) "Levy" defined. -- The term "levy" as used in this section includes the power of distraint and seizure by any means. Except
as otherwise provided in this section, a levy shall extend only to
property possessed and obligations existing at the time thereof.
In any case in which the tax commissioner, or his delegate, may
levy upon property or rights to property, he may seize and sell
such property or rights to property, whether such property be real
or personal, tangible or intangible.

(c) Successive seizures. -- Whenever any property or a right
to property upon which levy has been made by virtue of subsection
(a) is not sufficient to satisfy the claim of the state of West
Virginia for which levy is made, the tax commissioner may,
thereafter, and as often as may be necessary, proceed to levy in
like manner upon any other property liable to levy of the person
against whom such claim exists, until the amount due from him,
together with all expenses, is fully paid.

(d) Distress warrant. -- The tax commissioner may issue a
distress warrant to the sheriff of any county of this state, or to
any officer or employee of the state tax department, commanding him
to levy upon and sell any such property or rights to property
subject to levy in accordance with the provisions of this article.
A distress warrant shall be executed within sixty days from the
date the warrant was issued. The sheriff shall return the warrant and any money collected to the tax commissioner within sixty-five
days from the date the warrant was issued. The provisions of
articles four, five and six, chapter thirty-eight of this code
shall not apply to the issuance or execution of any distress
warrant issued under this subsection.

(e) Requirement of notice before levy.
(1) In general. -- Levy may be made under subsection (a) upon
the salary or wages or other property or rights to property of any
person with respect to any unpaid tax only after the tax
commissioner has notified such person in writing of his intention
to make such levy.

(2) Ten-dayrequirement. -- The notice required under
paragraph (1) shall be given in person, or left at the dwelling or
usual place of business of such person, or sent by certified mail
to such person's last known address, no less than ten days prior to
the day of levy: Provided, That no notice need be given if the tax
commissioner has made a finding under the last sentence of
subsection (a) that collection of the tax is in jeopardy.

(3) Continuinglevyonsalaryandwages. -- The effect of a
levy on salary or wages payable to or received by a taxpayer shall
be continuous from the date such levy is first made until the
liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, at which time the tax
commissioner shall promptly release such levy and notify the person
upon whom such levy was made that such levy has been released.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.